CAJ | 학술논문

大数据引发了思维模式和发展模式的改变，大数据联合云会计引领会计信息化模式变革。大数据下会计数据的特殊性主要体现在会计数据的空间分离、安全性、及时获取性、相关性等方面；大数据下云模型可以解决云会计核算中的不确定性和模糊性问题；大数据下的云会计应用应加强云会计计算平台建设，完善云会计计算的功能与服务，建立云会计下会计信息安全风险评估机制，确保云会计数据的安全。
대수거인발료사유모식화발전모식적개변，대수거연합운회계인령회계신식화모식변혁。대수거하회계수거적특수성주요체현재회계수거적공간분리、안전성、급시획취성、상관성등방면；대수거하운모형가이해결운회계핵산중적불학정성화모호성문제；대수거하적운회계응용응가강운회계계산평태건설，완선운회계계산적공능여복무，건립운회계하회계신식안전풍험평고궤제，학보운회계수거적안전。
Big data leads to the change of th inking pattern and development model, meanwhile big data and cloud accounting changes the model of accounting informationization. The particularity of accounting data in big data era is mainly reflected in the spatial separation, security, timeliness and relevance of accounting data. Cloud model in big data era can solve the problem of uncertainty and ambiguity of cloud accounting. In the application of cloud accounting in big data era, we should strengthen the construction of accounting cloud computing platform, improve the function and service of cloud accounting computing, establish credit risk assessment mechanism of accounting information safety in cloud accounting, and ensure the security of cloud accounting data.